{"id":5021,"date":"2026-05-31T08:02:50","date_gmt":"2026-05-31T08:02:50","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=5021"},"modified":"2026-05-31T08:02:52","modified_gmt":"2026-05-31T08:02:52","slug":"the-role-of-computerized-accounting-information-systems-in-reducing-financial-risks-a-field-study-on-a-sample-of-bank-branches-in-the-city-of-el-obeid","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=5021","title":{"rendered":"The Role of Computerized Accounting Information Systems in Reducing Financial Risks &#8220;A Field Study on a Sample of Bank Branches in the City of El-Obeid&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Abstract&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study addressed the role of computerized accounting information systems in reducing financial risks in banks. This study was conducted on bank branches in the city of El-Obeid during the year 2026. The study aimed to identify the role of computerized accounting information systems in reducing financial risks in banks. The research problem was represented in the main question: What is the role of computerized accounting information systems in reducing financial risks? Several sub-questions emerged from it: Is there a statistically significant relationship between computerized accounting information systems and the reduction of credit risk? Is there a statistically significant relationship between computerized accounting information systems and the reduction of liquidity risk? Is there a statistically significant relationship between computerized accounting information systems and the reduction of operational risk?. The study hypotheses were as follows: There is a statistically significant relationship between computerized accounting information systems and the reduction of credit risk. There is a statistically significant relationship between computerized accounting information systems and the reduction of liquidity risk. There is a statistically significant relationship between computerized accounting information systems and the reduction of operational&nbsp; &nbsp; risk. The study reached several findings, including that accounting systems provide accurate and reliable information, which reduces credit, liquidity, and operational risks. The study also presented several recommendations, including the need for banks to use computerized accounting systems and to train and develop their employees in using them, which helps reduce financial risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords: Accounting information system, Computerized, Financial risks, Banks.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062f\u0648\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629&nbsp; \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641\u060c \u0648\u0623\u062c\u0631\u064a\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u064a \u0641\u0631\u0648\u0639 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0628\u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u0625\u0628\u064a\u0636 . \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062f\u0648\u0631 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641\u060c \u062a\u0645\u062b\u0644\u062a \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0631\u0626\u064a\u0633 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class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629\u060c \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c\u0627\u0644\u0645\u0635\u0627\u0631\u0641<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BY : <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Sondous A. Alshami\u00b9, Ebtisal Ali Fadlallah\u00b2, Hassan Awad Hassan\u00b3, Elsadig Mohammed Adam Ali\u2074<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0633\u0646\u062f\u0633 \u0639\u0628\u062f \u0627\u0644\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0627\u0645\u064a\u00b9\u060c \u0625\u0628\u062a\u0633\u0627\u0644 \u0639\u0644\u064a \u0641\u0636\u0644 \u0627\u0644\u0644\u0647\u00b2\u060c \u062d\u0633\u0646 \u0639\u0648\u0636 \u062d\u0633\u0646\u00b3\u060c \u0627\u0644\u0635\u0627\u062f\u0642 \u0645\u062d\u0645\u062f \u0622\u062f\u0645 \u0639\u0644\u064a\u2074<br><br>\u00b9 Assistant Professor, Department of Accounting and Finance, University of Kordofan, Sudan.<br>\u00b2 Lecturer, Department of Accounting and Finance, University of Kordofan, Sudan.<br>\u00b3 Associate Professor, Department of Accounting, Al-Neelain University, Sudan.<br>\u2074 Associate Professor, Department of Accounting and Finance, University of Kordofan, Sudan.<\/em><br><em>Corresponding Author: Sondous A. Alshami<\/em><\/p>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1aAg-sTuoxV0D-PHeatVNqUpHnRsj2tcM\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">Download<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"5021\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Abstract&nbsp; The study addressed the role of computerized accounting information systems in reducing financial risks in banks. This study was conducted on bank branches in the city of El-Obeid during the year 2026. The study aimed to identify the role of computerized accounting information systems in reducing financial risks in banks. The research problem was &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[163],"tags":[],"class_list":["post-5021","post","type-post","status-publish","format-standard","","category-163"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5021"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5021\/revisions"}],"predecessor-version":[{"id":5022,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5021\/revisions\/5022"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}